Family control, board independence and earnings management : evidence based on Hong Kong firms

In this study, we document that independent corporate boards of Hong Kong firms provide effective monitoring of earnings management, which suggests that despite differences in institutional environments, corporate board independence is important to ensure high-quality financial reporting. The findings also show that the monitoring effectiveness of corporate boards is moderated in family-controlled firms, either through ownership concentration or the presence of family members on corporate boards. The results based on firms reporting small earnings increases provide additional support for our finding that the monitoring effectiveness of independent corporate boards is moderated in family-controlled firms.

Psychosocial issues in evidence-based guidelines on inflammatory bowel diseases: a review.

AIM: To study statements and recommendations on psychosocial issues as presented in international evidence-based guidelines on the management of inflammatory bowel diseases (IBD). METHODS: MEDLINE, guidelines International Network, National Guideline Clearing House and National Institute for Health and Care Excellence were searched from January 2006 to June 30, 2013 for evidence-based guidelines on the management of IBD. RESULTS: The search yielded 364 hits. Thirteen guidelines were included in the review, of which three were prepared in Asia, eight in Europe and two in the United States. Eleven guidelines made statements and recommendations on psychosocial issues. The guidelines were concordant in that mental health disorders and stress do not contribute to the aetiology of IBD, but that they can influence its course. It was recommended that IBD-patients should be screened for psychological distress. If indicated, psychotherapy and/or psychopharmacological therapy should be recommended. IBD-centres should collaborate with mental health care specialists. Tobacco smoking patients with Crohn's disease should be advised to quit. CONCLUSION: Patients and mental health specialists should be able to participate in future guideline groups to contribute to establishing recommendations on psychosocial issues in IBD. Future guidelines should acknowledge the presence of psychosocial problems in IBD-patients and encourage screening for psychological distress.

An Examination of the merits of a human rights-based approach to higher education teaching and learning, compared with welfare and market-based approaches.

The thesis concludes that a human rights-based approach to higher education will produce better teaching and learning outcomes than welfare state or market-based approaches. It is intended that this research might influence an improvement in policy-making, identify a ‘feasible utopia’ for higher education, and contribute to discussion about the public interest role of higher education.

Evidence-based learning: Interactive, online EBP modules for first year nursing. A case study

Deakin University Library designed a series of six modules to provide interactive, online learning for a first year nursing unit, Understanding Research Evidence. The modules were developed in response to the changing learning requirements of students in the digital age. Delivered using Smart Sparrow software, the modules were designed to assist students in the development and consolidation of their understandings of evidence-based practice (EBP).The development of the modules represents a shift from unilateral communication to interactive content. Previously, online support had largely consisted of static material that was not presented in the context of curriculum. The Library has now developed integrated content that allows for interactivity, but which may also be customised for other purposes or units across all health disciplines.Feedback and data collected from the modules indicate an encouraging degree of engagement with the content. Data also allows the Library to ensure the continuous improvement of the modules. Library staff have also reported on their improved capacity and confidence in creating learning experiences that integrate core information and digital literacy competencies with students' curriculum. Staff also report improvements in their ability to use technologies to create online learning objects.